Fraud Theory Approach

1. Analyze available data

2. Create a hypothesis

3. Test the hypothesis

4. Refine and amend the hypothesis

5. Decide to accept or reject the hypothesis based on the evidence

- 11/09/2004 -

Source:  Robertson, Jack C. (1997). Fraud Examination for Managers and Auditors. Austin, TX: Viesca Books. Page 147.

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Copyright 2004 Kulzick Associates, PA - Last modified: September 13, 2008